An Analysis of the First Two Decades of Advances in Accounting

This study reports the results of a content and citation analysis of the 295 articles appearing in the first 20 years of Advances in Accounting (AIA). A content analysis provides a taxonomy of the main research areas examined and research methods used in the articles published in the journal during its first two decades, i.e. from 1984 to 2003. Information is also summarized indicating contributing authors, their academic affiliation, and where they earned their doctoral degrees. Citation analysis is then used to classify the sources and types of citations most frequently used in AIA. In addition, citation of AIA articles is examined in seven leading journals covering related research topics over this period of time. Finally, findings and conclusions are discussed.